Pricing & Packages

An entrepreneur whose business activity code is eligible for flat-rate taxation and whose annual income does not exceed 6.000.000 RSD. You can estimate your liability in the u003ca href=u0022/alati/kalkulator-pausala/u0022u003eflat-rate calculatoru003c/au003e.

Wholesale and retail trade, advertising and market research, financial intermediation, real estate trading and traditional hospitality (except mobile facilities). A common pitfall are marketing and SMM services (group 73) — these are excluded.

Yes. Legal practice (code 69.10), accounting and auditing services (69.20), medical and dental practice (86.21–86.23) — all are predominantly taxed on a flat-rate basis, subject to the turnover limit and other conditions.

No. The only mandatory record is the KPO ledger (Ledger of Realized Turnover). There are no balance sheets, no double-entry bookkeeping and no annual financial statements — the KPO is closed on 31 December and kept on file; it is not submitted to the Tax Administration (it is made available for inspection upon request).

Yes. If you are insured on another basis (employment or pension), as a flat-rate entrepreneur you do not pay health and unemployment contributions — only tax and the pension (PIO) contribution. This significantly reduces your monthly liability.

It depends on the activity (the coefficient from Annex 1 of the Regulation), the municipality and zone of your registered seat, and the age of the business and the owner. Tax of 10% and contributions (PIO 24%, health 10,3%, unemployment 0,75%) are applied to the base. For IT in Belgrade this is roughly around 45.000 RSD per month. Calculate your estimate in the u003ca href=u0022/alati/kalkulator-pausala/u0022u003ecalculatoru003c/au003e.

By the 15th of the month for the previous month, into four separate payment accounts listed in the assessment — the liability exists even in months without income.

Default interest is charged at the rate of the NBS reference rate increased by 8 percentage points (currently 13,75% per year). The delay runs from the first day after the deadline expires (from the 16th of the month). You can check the amount in the u003ca href=u0022/alati/zatezna-kamata/u0022u003edefault interest calculatoru003c/au003e.

By an assessment, based on the PPDG-1S return and the data on activity, municipality and zone. The assessment usually arrives in your electronic inbox on the ePorezi portal at the beginning of the year; until it becomes final, you pay according to the previous assessment. You have the right to file an objection to the assessment within 15 days.

6.000.000 RSD per calendar year, and this limit includes both domestic and foreign turnover.

When over the last 365 days you exceed 8.000.000 RSD in turnover. A flat-rate entrepreneur cannot be a VAT payer at the same time, so by crossing that threshold you lose the right to flat-rate taxation and switch to keeping business books.

You lose the right to flat-rate taxation and switch to keeping books. The timing rule: if you exceed the limit by 30 June, books are kept from 1 July of the same year; if after 30 June, from 1 January of the following year.

It is a test from Article 85 of the Personal Income Tax Act (ZPDG), with 9 criteria. If, in relation to a single principal, you meet at least 5 of the 9, it is deemed to be a disguised employment relationship — the compensation is then taxed as „other incomeu0022 (20% tax on the full gross amount, without standard cost deductions, plus contributions), which is significantly less favorable. Take the u003ca href=u0022/alati/test-samostalnosti/u0022u003eindependence testu003c/au003e.

Foreign (foreign-currency) income is recorded in the KPO ledger in dinars, at the NBS middle exchange rate on the day of turnover (as a rule, the invoice issue date), and the full amount counts toward the 6.000.000 RSD limit.

Yes. We work in Serbian, English, Russian, Hungarian and Turkish. We help foreign entrepreneurs and relocators (especially IT freelancers) with registration, foreign-currency inflows, taxes and communication with the Tax Administration.

As a rule no, if their only income is from the registered flat-rate activity — the flat-rate assessed base rarely reaches the tax-free threshold (5.439.096 RSD for 2025 income). The liability arises only if, combined with other income (salary, fees, dividends), you exceed the threshold; the filing deadline is 15 May.

We have clear monthly packages with no hidden costs — see u003ca href=u0022/cene/u0022u003epricing and packagesu003c/au003e. The price depends on the scope (number of invoices, foreign-currency inflows, need for consulting).

No interruption and no complications — we take over the documentation and access, reconcile the records and carry on. You only sign a power of attorney. Get in touch via the u003ca href=u0022/kontakt/u0022u003econtact pageu003c/au003e.

No — our tools provide an approximate, informational estimate and do not constitute official tax or legal advice. The exact amount is determined by the Tax Administration through an assessment. For a binding estimate, schedule a consultation.